Frederick's Estate

Opinion by

Mr. Justice Schaffer,

There is presented on this appeal the question whether the City of Philadelphia can collect the four mill tax, levied under the Act of June 17, 1913, P. L. 507, and its supplements, on a judgment recovered by the Estate of Mary J. Frederick against the city, growing out of the condemnation of her land for public purposes. The Orphans’ Court decided that the tax was not collectible, for reasons not similar to those we shall assign, and the Superior Court, on appeal to it (130 Pa. Superior Ct. 373) determined that the judgment was taxable, but that the tax, under…